1. Preheat oven to 350F (175C) and generously grease 36 mini muffin cups with cooking spray. This is crucial for easy removal!

2. In the bowl of a stand mixer, beat the butter and sugar until light, fluffy, and well-combined (about 2-3 minutes).

3. Stir in the egg, vanilla and almond extract (if using) until just combined.

4. In a separate bowl, whisk together the baking powder and flour. Gradually add the dry ingredients to the wet, stirring on low speed until just combined. Be careful not to overmix.

5. Scoop the dough by rounded tablespoons (about 1″ in diameter or 2 tsp) and roll into a ball. Place one in each muffin tin cup and flatten gently with your fingers (no need to form a “cup”….just flatten into a disc).

6. Bake for about 10 minutes, or until golden brown around the edges. The centers may still look a bit soft.

7. Immediately after removing from the oven, use the cap of a bottle (I use the cap of my vanilla extract bottle) or a mini tart tamper to gently press into the center of each warm cookie to form a “cup.”

8. Let cool for 5 minutes in the pan and then carefully remove to a wire cooling rack to cool completely.

9. While the cookie cups cool, make the frosting. In the bowl of a stand mixer, beat the softened butter until smooth.

10. Add the powdered sugar and vanilla and stir on low speed to incorporate, then beat on medium-high until smooth and creamy.

11. Add the milk (or cream) and beat until smooth and fluffy. Add an additional 1/2 – 1 tablespoon of milk, if needed, for desired piping consistency. Stir in food coloring, if desired.

12. Scoop the frosting into a piping bag fitted with your favorite tip (like a star tip or round tip) or a resealable baggie with a corner snipped off. Pipe the frosting into each of the completely cooled cookie cups.

13. Top with sprinkles, if desired, for a festive touch!